Part 3Voluntary agreements
Procedure on application for acceptance of voluntary agreements
55Application requirements
An application for acceptance by the Commissioner of a voluntary agreement is properly made if—
- it is made in respect of a qualifying voluntary agreement; and
- it is signed—
- in the case of a domestic maintenance agreement, by either party to the agreement:
- in any other case, by both the person by whom any money is to be paid under the agreement and the person to whom that money is to be so paid; and
- in the case of a domestic maintenance agreement, by either party to the agreement:
- the person by whom any money is to be paid, and the person to whom that money is to be paid, are both either New Zealand citizens or persons who are ordinarily resident in New Zealand; and
- it is made to the Commissioner in the appropriate approved form; and
- the tax file number (as defined in section YA 1 of the Income Tax Act 2007) of the qualifying child is provided; and
-
- it is verified as required by the form of application; and
- it is accompanied by such documents (if any) as are required by the form of application to accompany the application.
Any document that accompanies the application must also be verified as required by the form of application.
Compare
- Child Support (Assessment) Act 1989 s 89 (Aust)
Notes
- Section 55(1)(b)(i): amended, on , by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
- Section 55(1)(da): inserted, on , by section 4(1) of the Child Support Amendment Act 1998 (1998 No 103).
- Section 55(1)(da): amended, on (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
- Section 55(1)(e): repealed, on , by section 18 of the Child Support Amendment Act 1999 (1999 No 81).